L/R Komersial Koreksi

Positif Negatif
A Penjualan 60,545,000,000
B Perhitungan Harga Pokok
1 Pembelian bahan 53,250,000,000
2 Persediaan Awal 4,435,000,000
3 Persediaan Akhir -4,417,000,000
4 Pemakaian Bahan 53,268,000,000
5 Upah Buruh 802,750,000 92,250,000
6 Biaya Produksi Tidak Langsung 198,200,000 26,200,000
7 Penyusutan Mesin 90,000,000 22,500,000
8 Penyusutan Gedung Pabrik 50,000,000 10,000,000
9 Total Biaya Pabrikasi 54,408,950,000 128,450,000 22,500,000
10 Barang Dalam Proses Awal 750,000,000
11 Barang Dalam Proses Akhir -950,000,000
12 Total Biaya Produksi 54,208,950,000 128,450,000 22,500,000
13 Persediaan Barang Jadi Awal 2,400,200,000
14 Persediaan Barang Jadi Akhir -2,335,000,000
Harga Pokok Penjualan 54,274,150,000 128,450,000 22,500,000
C Laba Bruto Usaha 6,270,850,000 128,450,000 22,500,000
D Rincian Biaya Usaha Lainnya
1 Gaji dan Imbalan Lainnya 1,002,750,000 27,250,000
2 Fasilitas Pegawai 350,350,000 170,850,000
3 Biaya Perjalanan Dinas 75,000,000
4 Biaya Promosi 215,000,000 15,450,000
5 Sumbangan 67,500,000 67,500,000
6 Alat Tulis Kantor/Supplies 112,000,000
7 Biaya Sewa Kantor 39,000,000
8 Telepon 210,000,000 40,000,000
9 Pemeliharaan Mobil Operasional 36,000,000
10 Pemeliharaan Mobil Sedan 36,000,000 18,000,000
11 Penyusutan Gedung Kantor 50,000,000 10,000,000
12 Penyusutan Gudang yang Disewakan 27,500,000 5,500,000
13 Penyusutan Mobil Operasional 64,800,000 19,800,000
14 Penyusutan Mobil Sedan Direksi 36,000,000 23,500,000
15 Pajak-Pajak 318,750,000 8,750,000
16 Jasa Audit/Pengurusan Pajak 70,000,000
Jumlah Biaya Usaha Lainnya 2,710,650,000 406,600,000
E Laba Netto Usaha Dalam Negri 3,560,200,000 535,050,000 22,500,000
F Penghasilan Diluar Usaha
1 Bunga Deposito 16,000,000 16,000,000
2 Dividen PT TRIJAYA 150,000,000
3 Hasil Persewaan Gudang 75,000,000 75,000,000
4 Dividen Dari Tiong San Ltd Sing 100,000,000
5 Dividen Dari PT SARITEX 160,000,000 160,000,000
6 Hasil Persewaan Mesin Diesel 25,000,000
Jumlah Penghasilan Diluar Usaha 526,000,000 251,000,000
G Jumlah Penghasilan Netto Seluruhnya 4,086,200,000 535,050,000 273,500,000
 L/R Fiscal

60,545,000,000

53,250,000,000
4,435,000,000
-4,417,000,000
53,268,000,000
710,500,000
172,000,000
112,500,000
40,000,000
54,303,000,000
750,000,000
-950,000,000
54,103,000,000
2,400,200,000
-2,335,000,000
54,168,200,000
6,376,800,000 6,376,800,000

975,500,000
179,500,000
75,000,000
199,550,000
0
112,000,000
39,000,000
170,000,000
36,000,000
18,000,000
40,000,000
22,000,000
45,000,000
12,500,000
310,000,000
70,000,000
2,304,050,000
4,072,750,000 4,072,750,000

0
150,000,000
0
100,000,000

25,000,000
275,000,000
4,347,750,000 4,347,750,000
 Koreksi
L/R Komersial L/R Fiskal
Positif Negatif
A Penjualan (Netto) 45,250,000,000 45,250,000,000
1 Pembelian 37,500,000,000 37,500,000,000
2 Persediaan Awal 4,435,000,000 4,435,000,000
3 Persediaan Akhir -4,417,000,000 -4,417,000,000
4 Pemakaian Bahan 37,788,000,000 37,788,000,000
5 Upah Buruh 1,085,000,000 90,500,000 994,500,000
6 Biaya Produksi Tidak Langsung 241,200,000 36,200,000 205,000,000
7 Penyusutan Mesin 160,000,000 40,000,000 200,000,000
8 Penyusutan Gedung Pabrik 68,750,000 13,750,000 55,000,000
9 Biaya Pabrikasi 39,343,450,000 140,450,000 40,000,000 39,243,000,000
10 Barang dalam Prose Awal 750,000,000 750,000,000
11 Barang dalam Proses Akhir -950,000,000 -950,000,000
12 Biaya Produksi 39,143,450,000 140,450,000 40,000,000 39,043,000,000
13 Persediaan Barang Jadi Awal 2,400,200,000 2,400,200,000
14 Persediaan Barang Jadi Akhir -2,945,000,000 -2,945,000,000
B Harga Pokok Penjualan 38,598,650,000 140,450,000 40,000,000 38,498,200,000
C Laba Bruto Usaha 6,651,350,000 140,450,000 40,000,000 6,751,800,000
D Rincian Biaya Usaha Lainnya
1 Gaji 1,180,250,000 72,250,000 1,108,000,000
2 Fasilitas Pegawai 497,750,000 140,750,000 357,000,000
3 Biaya Perjalanan Dinas 90,000,000 90,000,000
4 Biaya Promosi 225,000,000 20,500,000 204,500,000
5 Sumbangan 95,000,000 95,000,000 0
6 Alat Tulis Kantor/Supplies 132,000,000 132,000,000
7 Sewa Mesin Foto Copy 24,000,000 24,000,000
8 Telepon 255,000,000 65,000,000 190,000,000
9 Pemeliharaan Mobil Operasional 45,000,000 45,000,000
10 Pemeliharaan Mobil Sedan 45,000,000 22,500,000 22,500,000
11 Penyusutan Gedung Kantor & Ruko 93,750,000 18,750,000 75,000,000
12 Penyusutan Mobil Operasional 64,800,000 19,800,000 45,000,000
13 Penyusutan Mobil Sedan Direksi 75,600,000 49,350,000 26,250,000
14 Pajak-Pajak 360,500,000 35,000,000 325,500,000
15 Jasa Audit/Pengurusan Pajak 50,000,000 50,000,000
Jumlah Biaya Usaha Lainnya 3,233,650,000 538,900,000 2,694,750,000
E Laba Netto Usaha Dalam Negeri 3,417,700,000 679,350,000 40,000,000 4,057,050,000
F Penghasilan Diluar Usaha
1 Bunga Deposito 60,000,000 60,000,000 0
2 Dividen PT BRI Tbk 150,000,000 150,000,000
3 Hasil Persewaan Ruko 75,500,000 75,500,000 0
4 Dividen dari Tiong San Ltd Sing 125,000,000 125,000,000
5 Dividen dari PT YOGYATEX 200,000,000 200,000,000 0
6 Hasil Persewaan Mesin Diesel 75,000,000 75,000,000
Jumlah Penghasilan Diluar Usaha 685,500,000 335,500,000 350,000,000
G Jumlah Penghasilan Netto Seluruhnya 4,103,200,000 679,350,000 375,500,000 4,407,050,000
6,751,800,000

4,057,050,000
4,407,050,000